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HIGHLIGHTS

Legislation

Federal Revenue of Brazil - Creation of the Works’ National Register (Cadastro Nacional de Obras - “CNO”)

The Federal Revenue Service of Brazil created the National Register of Works (CNO) through the publication of RFB Normative Instruction 1,845/2018 in substitution of the INSS Special Register (CEI), known as Matrícula CEI de Obras (CEI Works Registration). The CNO registration must be made within in up to thirty (30) days from the beginning of the activities, in which all the responsible ones for the work must be informed.

All the civil works shall be entered at CNO's, except for:

a) civil works services listed in Annex VII of RFB Normative Instruction 971/2009, with the expression "(SERVIÇO)" or "(SERVIÇOS)", regardless the contracting form;

b) civil construction where the property or work owner is an individual, does not own another property and the construction is residential and single-family, with a total area not exceeding 70 m², intended for own use, economic or popular type, and executed without paid workforce; and

c) small-value remodeling, in other words, that of corporate responsibility, which has regular accounting bookkeeping, with no change of area, whose total estimated cost, including material and labor, does not exceed 20 times the ceiling of the contribution salary in force on the work commencement date.

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Legislation
<h1>Federal Revenue of Brazil – Creation of the Works’ National Register (Cadastro Nacional de Obras – “CNO”)
</h1>

The Federal Revenue Service of Brazil created the National Register of Works (CNO) through the publication of RFB Normative Instruction 1,845/2018 in substitution of the INSS Special Register (CEI), known as Matrícula CEI de Obras (CEI Works Registration). The CNO registration must be made within in up to thirty (30) days from the beginning of the activities, in which all the responsible ones for the work must be informed.

All the civil works shall be entered at CNO’s, except for:
<ul>
a) civil works services listed in Annex VII of RFB Normative Instruction 971/2009, with the expression “(SERVIÇO)” or “(SERVIÇOS)”, regardless the contracting form;